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You've seen the reports about how companies like Google, Microsoft, Apple, General Electric and others pay relatively low global tax and keep earnings “permanently reinvested” outside the U.S. Do you know the tax rules that make this possible?

This "outbound" course addresses the fundamental issues US-based tax, finance and operations professionals with any foreign/non-US corporate activities need to know. We provide a practical business focus that, when taken with our separate "inbound" international tax course, provides a broad understanding of U.S. tax rules good for even non-tax professionals!

We cover:

  • Six guiding principles of the U.S. international tax system
  • Key business issues to consider when “going global”
  • Anti-deferral rules such as Subpart F and Section 956
  • Rules that make certain income taxable in the U.S.--even if it is earned offshore and stays offshore
  • Methodologies to reduce double taxation

And finally, we touch on the latest “inversion” craze and what the US government has recently done to keep it in check.

Learning Objectives

  • Recognize the general "Outbound" framework to allow for better communication between the operations and finance/tax sides of the business.
  • Identify the material, practical impact of the U.S. Outbound rules.
  • Identify tax topics that will help make a more profound impact on your company's investments.
Last updated/reviewed: October 24, 2017

8 Reviews (27 ratings)Reviews

5
Member's Profile
This course discusses the background, economics and tax rules relevant to investing in foreign corporations. These topics were carefully explained, along with practical implications of such rules, and provide a basic overview of the area.
3
Member's Profile
I felt there were way too much material covered in this one hour class. For myself, I need the information dummy down a notch!
3
Member's Profile
I think it would have been better had Marc done all the talking. I think it would have flowed better.
Anonymous Author
A bit confusing for someone without much tax experience. Seemed to jump around a bit.
5
Member's Profile
Really enjoy how Marc & Paul present together - engaging!
4
Anonymous Author
good introduction to international tax
5
Anonymous Author
Very good general discussion.
4
Member's Profile
Good introduction.

Prerequisites

Course Complexity: Intermediate

Prerequisite: Exposure to US corporate tax

 

Advanced Preparation: None

 

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
International Tax (Outbound)
  16:26Understanding Objectives and How to Achieve Them
  4:17Six Key Terms
  9:29Resident vs. Non Resident Companies
  17:45Subpart F
CONCLUSION
  12:44Implications of Being a CFC and Conclusion
SUPPORTING MATERIALS
  PDFSlides: Primer on International Tax (Outbound)
  PDFPrimer on International Tax (Outbound) Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM